Electronic filing requirement for options under charitable income rules mandates Forms 9A/10 with digital verification and procedural standards. The amendment substitutes rule 17 to require that the option to treat unspent trust income as applied be exercised in Form No.9A and statements of accumulation or setting apart be furnished in Form No.10, both filed within the time for filing the return of income and submitted electronically under digital signature or electronic verification code. The Principal Director General/Director General of Income-tax (Systems) is tasked to specify filing procedures, data standards, generation of electronic verification codes, and to implement security, archival and retrieval policies for the electronically furnished forms.